Union Territory Tax (Rate) Notifications

Govt reduces GST Rate on fertilisers

Notification No. 18/2017-Union Territory Tax (Rate) (30/06/2017)

Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% ...

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UTGST on intra-State supplies of certain Services by e-commerce operator

Notification No. 17/2017-Union Territory Tax (Rate) (28/06/2017)

Government hereby notifies that in case of the following categories of services, the tax on intra- State supplies shall be paid by the electronic commerce operator –...

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Govt notifies Specialised agencies entitled to claim refund of UTGST

Notification No. 16/2017-Union Territory Tax (Rate) (28/06/2017)

Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act...

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Supplies which are not eligible for refund of unutilised ITC under UTGST Act

Notification No. 15/2017-Union Territory Tax (Rate) (28/06/2017)

CG notifies that no refund of unutilised input tax credit shall be allowed under clause (xiv) of section 21 of the said Union Territory Goods and Services Tax Act, read with sub-section (3) of section 54 of the said Central Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the ...

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What not to be treated as supply of goods or service under UTGST Act

Notification No. 14/2017-Union Territory Tax (Rate) (28/06/2017)

Activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, n...

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Services on which UTGST payable under reverse charge mechanism

Notification No. 13/2017- Union Territory Tax (Rate) (28/06/2017)

Government notifies the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act...

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Exemptions on supply of services under UTGST Act notified

Notification No. 12/2017- Union Territory Tax (Rate) (28/06/2017)

Govt hereby exempts the intra- State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said...

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Tax Rates for supply of services under UTGST Act, 2017

Notification No. 11/2017-Union Territory Tax (Rate) (28/06/2017)

Central Government notifies that the union territory tax, on intra-State supply of services shall be levied at the rate as specified in below table...

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UTGST exemption for dealers operating under Margin Scheme

Notification No.10/2017-Union Territory Tax (Rate) (28/06/2017)

Central Government hereby exempts intra- State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the Union territory tax on the value of outward supply of such second hand goods...

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UTGST: Exempting supplies to a TDS deductor by a supplier, who is not registered

Notification No. 9/2017-Union Territory Tax (Rate) (28/06/2017)

Govt hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), from any supplier, who is not registered, from the whole of the Union Territory tax leviable thereon...

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